19 April 2013
One of my client being an Individual has registered with Service Tax Dept.on 12/11/2012 for Renting of Immovable Property as taxable services.His threshold limit of Rs.1000000/- crossed in Sept,2012.So we have paid service tax thereon on dt. 15/11/2012. Here the value of taxable services comes related to quarter July to Sept,2012 & deposited the same in Nov,2012 along with Interest.
Now query comes for which period I have to file ST-3 either for July to Sept,2012 or Oct,2012 to Dec,2012 period.Please confirm
Due over sight I have filed ST-3 for IInd quarter ended 30.09.2012.However the Dept.Rejected the same due to prior to Registration Date.
What is solution i.e either we have to revise or not or we have to file the same for the period from Oct,2012 to Dec,2012 Return period.
19 April 2013
Infact you have to file Service Tax return for the period of Jul-Sep 2012. But as you had registered with the department w.e.f. Nov-2012 so they will not allow you to file it before that date. As you had registered without paying late registration fees they will not accept your return for the said period.
Regards,
CA Mahavir Shah M : 094292 00851 Email : camahavir.shah@gmail.com
19 April 2013
Thanks Mr Shah for prompt reply.However please note that i have already filed St-3 for July to Sept,2012 but the same was rejected by the dept.Now what is solution either to rectify or regularize the same. Please reply only for that specific query.
CAclubindia
